 | United States. Court of Claims - 1948 - 886 halaman
...maintenance or operation of a public cemetery not operated for profit : (b) There shall be allowed as an additional deduction in computing the net income...the estate or trust for Its taxable year which is to be distributed currently by the fiduciary to the beneficiaries, and the amount of the income collected... | |
 | United States. Court of Claims, Audrey Bernhardt - 1954 - 918 halaman
...estate during the period of administration (and 1 Section 162 (b) provides : There shall be allowed as an additional deduction in computing the net Income...the estate or trust for Its taxable year which is to be distributed currently by the fiduciary to the legatees, heirs, or beneficiaries, but the amount... | |
 | United States. Court of Claims - 1937 - 786 halaman
...individual, except that there shall be allowed as an additional deduction, in computing the net income of the trust, the amount of the income of the estate or trust for its taxable year which is to l>e distributed currently to the beneficiary. The gain of $44.470.9-4 involved in this case was... | |
 | United States. Court of Claims - 1945 - 952 halaman
...Revenue Act of 1928 (45 Stat. 791, 838), which further provides that if such deduction is allowed, "the amount so allowed as a deduction shall be included in computing the net income of the beneficiaries." Id. XX. (20) Where the agreed annual payments to plaintiff were guaranteed... | |
 | United States. Internal Revenue Service - 1924 - 396 halaman
...guardian of an infant which is to be held or distributed as the court may direct, shall be allowed as an additional deduction in computing the net income of the estate or trust. The amount so allowed as a deduction must be included by a beneficiary in computing his net income, whether distributed... | |
 | John F. Sherwood - 1925 - 206 halaman
...acquisition, maintenance or operation of a public cemetery not operated for profit; (2) There shall be allowed as an additional deduction in computing the net income...the estate or trust for its taxable year which is to be distributed currently by the fiduciary to the beneficiaries, and the amount of the income collected... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 halaman
...acquisition, maintenance or operation of a public cemetery not operated for profit; (2) There shall be allowed as an additional deduction in computing the net income...the estate or trust for its taxable year which is to be distributed currently by the fiduciary to the beneficiaries, and the amount of the income collected... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 halaman
...acquisition, maintenance or operation of a public cemetery not operated for profit; (2) There shall be allowed as an additional deduction in computing the net income...the amount of the income of the estate or trust for SEC. 219. (b) The fiduciary shall be responsible for making the return of income for the estate or... | |
 | 1926 - 1132 halaman
...the fiduciary, may be either distributed to the beneficiary or accumulated, there shall be allowed as an additional deduction in computing the net income...net income of the legatee, heir, or beneficiary." I therefore hold that the income here in question is, under the terms of the trust deed, "income which... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 halaman
...guardian of an infant which is to be held or distributed as the court may direct, shall be allowed as an additional deduction in computing the net income of the estate or trust. The amount so allowed as a deduction must be included by a beneficiary in computing his net income, whether distributed... | |
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There shall be allowed as an additional deduction in computing the net income of the estate or trust the amount of the income of the estate or trust for its taxable year which is to be distributed currently... 
